[CBSE] Q. 6 Comparative and Common Size Statements TS Grewal Solutions Class 12 (2026-27)
Solutions of Question number 6 of comparative and common size statements TS grewal class 12 CBSE Board 2026-27.
From the following Balance Sheet of Royal Industries Ltd. as at 31st March, 2025, prepare Comparative Balance Sheet:
| Particulars | 31st March, 2026 | 31st March, 2025 |
| I EQUITY AND LIABILITIES | ||
| Shareholder’s Funds (a) Share Capital Equity Share Capital (b) Reserves and Surplus | 10,00,000 1,00,000 | 5,00,000 1,00,000 |
| Non-Current Liabilities Long-term Borrowings | 2,00,000 | 3,00,000 |
| Current Liabilities Trade Payables | 2,00,000 | 1,00,000 |
| Total | 15,00,000 | 10,00,000 |
| II. Assets | ||
| Non-Current Assets (a) Property, Plant and Equipment and Intangible Assets: (i) Property, Plant and Equipment (ii) Intangible Assets (b) Non-Current Investments | 8,00,000 2,00,000 2,00,000 | 4,00,000 2,00,000 2,00,000 |
| Current Assets (a) Inventories (b) Cash & Cash Equivalents | 2,50,000 50,000 | 1,50,000 50,000 |
| Total | 15,00,000 | 10,00,000 |
[Ans.]
| Particulars | Absolute Change (₹) | Percentage Change (₹) |
| Share Capital | 5,00,000 | 100.00 |
| Non-Current Liabilities | (1,00,000) | (33.33) |
| Current Liabilities | 1,00,000 | 100 |
| Property, Plant and Equipment | 4,00,000 | 100 |
| Current Assets | 1,00,000 | 50 |
Solution:-
Note:- Mention the Previous Year and the Current Year as mentioned in your question.
